Accounting and Valuation of Fixed Assets and Investments Property. Order of the ICAC of March 1, 2013 (II)
DOI:
https://doi.org/10.51302/rcyt.2013.6443Keywords:
ICAC, tangible assets, investment property, tangible assets swap, dation in payment, acquisition for free, non-cash capital contributionAbstract
The present work is a continuation of that published in RCyT. CEF, number 363, about the Order of the Institute of Accounting and Auditing (ICAC) of March 1st, 2013, which establishes rules for registration and valuation of the assets and the property investments.
The order is divided into five rules:
• First: Initial valuation.
• Second: Subsequent valuation.
• Third: Special ways of acquisition of fixed assets.
• Fourth: Derecognition.
• Fifth: Property investments.
In this work we focus on the third to the fifth standard, emphasizing the theme of swaps, non-cash contributions, dation in payment and new forms of reclassification of assets to stocks.
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Published
2013-09-07
How to Cite
Ayats Vilanova, A., & García Giménez, P. (2013). Accounting and Valuation of Fixed Assets and Investments Property. Order of the ICAC of March 1, 2013 (II). Revista De Contabilidad Y Tributación. CEF, (365-366), 215–262. https://doi.org/10.51302/rcyt.2013.6443
Issue
Section
Contabilidad
